Financial Reporting Disclosures for Financial Guarantee Contracts
A financial guarantee contract is a contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment…
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Application of MFRS 2 on Special Share Plan Issued to Employees in IPO Listing Exercise
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Financial Reporting Disclosures Communicating what matters
The Financial Statements Review Committee highlights common deficiencies arising from the review of financial statements of public-listed entities for the period from July 2016 to June 2017.
